The military services’ budget requests do not always accurately represent the actual cost of their civilian workforces since their budgeted cost per full-time equivalent position “did not represent the actual cost of their workforce” and the actual costs fluctuated from their budgets, an IG report has said.
The audit is the latest in a series ordered by Congress out of concerns that the military services “consistently overestimate the number of civilians that would be employed during a fiscal year, while underestimating the civilian personnel funding requirements,” as the report put it.
It said those problems have continued over the span of several years covered by the reports because the department “has not fully implemented its internal controls or best practices to reduce the risk of noncompliance and improve the DoD’s budget development procedures.”
For example, it said that DoD has not updated its financial management policies to provide a single source of clear and consistent guidance department-wide; has not developed a civilian pay budget analyst career path or required training in developing such budgets; and has not documented its budget review procedures to include its lessons learned and to retain corporate knowledge.
It said management fully agreed with some recommendations aimed at those issues but only partially agreed with others.